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Casual Taxable Person

Shashank kothiyal (CS Professional) (3297 Points)

25 July 2018

Suppose if taken the registration in Delhi at laxmi Nagar for 10 days.. and after 10 days exhibition is over now.. again there is one for exhibition is started in Delhi at Nehru place for 8 days.

So my question is these whether I have to one registration or two registration as CTP.

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3 Replies

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 25 July 2018

when a person take registration as casual tax payer then the certificate is issued for certain time which is mentioned in the certificate... further GST need to be submit in advance... in your case kindly look for expiry date of registration... remember casual tax payer need to take registration 4 days prior to date of exhibition etc..

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Shashank kothiyal (CS Professional) (3297 Points)
Replied 25 July 2018

yes CTD needs to take registration at least 5 days before commencement of business.. so in this case 2 registration will be taken..right

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 July 2018

casual taxable person Registration is valid for maximum 90days but as the CTP is required to make the advance deposit of GST (based on an estimation of tax liability) which is restricted to specific site for which the Registration is granted , so I don't think on the same number you would able to sell your goods in Nehru place exbition